Roth Steel Tube Company v. Commissioner of Internal Revenue

U.S. Court of Appeals, Sixth Circuit · Decided 1986-09-10

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MILBURN, Circuit Judge. Roth Steel Tube Company (“taxpayer”) appeals from a decision of the United States Tax Court sustaining deficiencies in the amount of $1,728,802 determined by the Commissioner of Internal Revenue (“the Commissioner”) with respect to taxpayer’s federal income tax liability for the taxable years 1971 through 19…

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